State tax filing

Thank you for that clarification.  One point I forgot to mention.... When I file NC tax return for him, he will get all the state taxes back as he did not make enough income last year to have filed/paid taxes in NC.  After researching a bit about KY,  I believe the MAGI threshold for KY is over $12,000 and he did not make close to that in 2022.  With that said, I can still file the KY nonresident for him, but assuming he would not owe anything.  Thoughts?